Programa de incentivo fiscal a industrialização do Rio Grande do Norte: do PROADI a transição para o PROEDI
This work aims to analyze the impact of the extinct Industrial Development Support Program (PROADI) on the economy of the state of Rio Grande do Norte, as well as the changes and innovations brought by the Industrial Development Stimulus Program (PROEDI). The work adopted a qualitative analysis base...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41668 |
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| Resumo: | This work aims to analyze the impact of the extinct Industrial Development Support Program (PROADI) on the economy of the state of Rio Grande do Norte, as well as the changes and innovations brought by the Industrial Development Stimulus Program (PROEDI). The work adopted a qualitative analysis based on the collection of official data from the programs based on a bibliographic and documentary research. Based on the hypothesis that the Federal Government's refraining from implementing a regional development program leads to the emergence of the Fiscal War between the member states of the Northeast region, as it develops a tax dispute mechanism for investments in the region, from then on the data and figures resulting from the companies benefited by PROADI / PROEDI in the state of Rio Grande do Norte were analyzed and if the Program was able to meet its objectives, or if it is more of a tax incentive program developed to benefit a cluster of companies taxpayer expense. The main results found after the analysis of PROADI / PROEDI were that although the program excludes a very high percentage of industrial companies due to the requirements required to participate (companies that choose SIMPLES cannot be beneficiaries, yet it manages to generate a significant number of jobs, considering that a large part of the benefited companies are large (more than 250 employees). One of the objectives of the program was not achieved, that of expanding industrialization to the interior of RN, the metropolitan region of Natal concentrates a large part of industrial companies, this is due to the lack of the necessary infrastructure for the establishment of companies in the interior of the state (good highways, outlets such as airports and ports, specialized labor, etc.). |
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